What property is exempt from property tax?
The Illinois Constitution allows an exemption from real estate taxes for property of the State, units of local government and school districts, property used exclusively for agricultural and horticultural societies, and for school, religious, cemetery, and charitable purposes, as long as the property is not leased or otherwise used with a view to profit. Exemption of most property of the Federal government is required by Federal law.

Property owners must apply for these exemptions to their County Board of Review. After hearings are held on these matters, recommendations are made by the Board of Review and forwarded to the Department of Revenue, with each full record, for final disposition. Once property is approved for exemption, the owner, agent or attorney must annually file a Certificate of Status of Exempt Property with the Board of Review to retain that exemption.

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1. What is an assessment?
2. Who assesses property?
3. Who oversees that the assessment work is completed each year?
4. When are initial assessments complete?
5. Are taxpayers notified about the assessments on their property?
6. What property is exempt from property tax?
7. What property tax relief is available?
8. What problems are generated by inequality in assessments for taxpayers?